REGULATION & SYLLABUS - DDCE, Utkal University, Bhubaneswar

20 Management Accounting
Unit-1
Management Accounting -Concepts, Objectives, Function, Role Of Management Accountant,
Management Accounting, Tools And Techniques, Costs.
Unit-2
Funds Flow Statement and Cash Flow Statement - Their Preparation and Managerial Uses.
Unit-3
Financial Statement Analysis -Meaning & Objective Of Financial Statement, Techniques Of Financial
Statement Analysis, Trend, , Comparative & Ratio Analysis.
Unit-4
Unit-5
Management Reporting, Essentials, Reporting To Various Levels Of Management, Farms Of
Reporting, Principles And Contents Of Reporting System, Process Of Report Writing .
Strategic Management Accounting, Techniques Of Strategic Management Accounting, Activity
Based Management, Management Control System, Structure, Function, Process.
References
Management Accounting, R.K. Sharma & Shashi K. Gupta, Kalyani Publishers.
Vth Semester
21 Indian Economics & Macro Economics
Unit – 1 An overview of macro economics - macro economic issues, key macro economics variables.
Goals of Macro economic policy and policy instruments.
Unit – 2 National Income and Accounting system - Economic Activity : A circular flow. The circular flow
of Income. Methods of measuring national income. Practical problems in measuring India’s
national income . National Income and welfare.
Unit – 3 Macroeconomic equilibrium in the classical and Keynesian model. Consumption, saving
and investment - Determinants of consumption and saving - Consumption function. Determinanty
of Automonas investment. The investment function. Aggregate demand - aggregate supply framework,
IS-LM model.
Unit – 4 Money Demand and supply functions - Demand for money, supply of money, Inflation -
demand pull and cost push. Balance of payment disequilibrium in BOP and measures to solve.
Business cycle - Phases, causes, consequences and measures to solve the problems.
Unit – 5 Macroeconomic Policy - Fiscal policy and stabilization, Fiscal policy and economic growth.
Instruments of monetary policy, economic growth and development.
References
1. Shappiro, Edward - Macroeconomics, TMH
2. Gupta, G.S. - Macroeconomics, TMH
3. Dwivedi, D.N. - Macroeconomics, TMH
4. Gupta, S.B. - Monetary Economics, S. Chand.
22 Operation Research
Unit - 1
Linear programming, Simplex methods, revised simplex method, duality in LPP.
Unit - 2
Post optimality analysis in LPP, Parameter LPP, Linear fractional programming.
Unit - 3